fix(swap): 修复浮动端已实现盈亏计算逻辑

- 添加了SetFloatingRealizedPnl方法统一计算已实现盈亏
- 已实现盈亏现在正确包含盯市、分红和费用三个组成部分
- 修复了多处RealizedPnl计算错误，确保数值准确性
- 为DF_008测试场景添加了专门的单元测试验证
- 移除了重复的盈亏计算代码，提高代码可维护性

UnitTestProject/Modules/SwapModule/DealFloatPositionsScenarioTest.cs

@@ -378,6 +378,39 @@ namespace YLErp.Modules.SwapModule
             Console.WriteLine($"分红增值税调整: 付息100, 税率6% → TdPosiDividend={result.TdPosiDividend}（期望{expected}）✅");
         }
 
+        [TestMethod]
+        public void DF_008_CopyBranch_RealizedPnlIncludesRealizedFee()
+        {
+            var service = new StubEodService
+            {
+                UnderlyingPrice = 1.002m,
+                TaxRate = 0m,
+                BondPayment = 0m
+            };
+            var preEod = new eod_swap_position
+            {
+                id = 5001,
+                SwapTradeId = SwapTradeId,
+                PositionId = 3001,
+                ValueDate = PreSettleDate,
+                PosiQuantity = 10000m,
+                PosiGrossPrice = 1.002m,
+                PosiNetPrice = 1.005m,
+                UnderlyingCode = "210210.IB",
+                ContractSize = 1m,
+                PositionType = (int)PositionTypeFlag.Long,
+                PosiDirection = (int)SwapDirectionEnum.收取,
+                RealizedMtmPnL = 98000000m,
+                RealizedDividend = 0m,
+                RealizedFee = 100m,
+                RealizedPnl = 98000000m
+            };
+
+            var result = service.ExecuteCopyEodPosition(preEod, null, CreateTrade(), TradeDate, PreSettleDate);
+
+            Assert.AreEqual(98000100m, result.RealizedPnl);
+        }
+
         private static void AssertDecimalEqual(decimal expected, decimal actual, decimal tolerance, string message = "")
         {
             Assert.IsTrue(Math.Abs(expected - actual) <= tolerance,